[{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":31,"line":20,"text":" Net Debt (including authorized and unissued) expressed as a percentage of said Average","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":31,"line":28,"text":" List of Authorized Debt (as of July 31, 2024) * ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":31,"line":37,"text":"Construction, Repairs and Additions to County Facilities 81,508,441.90 Purchase of Various Equipment 950,000.00 Total Bonds and Notes Authorized but Unissued 141,749,955.46 $ 606,148,686.10","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":31,"line":41,"text":" *The ratios and the total debt figures listed above do not reflect the outstanding debt of the Ocean County Utilities Authority or other authority debt or debt of local fire districts. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":31,"line":42,"text":"*The ratios and the total debt figures listed above do not reflect the outstanding debt of the Ocean County Utilities Authority or other authority debt or debt of local fire districts. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":1,"text":"Debt Ratios Total Gross Debt Authorized, Issued and Outstanding","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":3,"text":" Total Gross Debt Authorized, Issued and Outstanding as of July 31, 2024 $ 464,398,731.00 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":6,"text":" Total Gross Debt Issued and Outstanding per Capita (2020 Pop. -- 637,229) 728.78 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":9,"text":" Total Gross Debt Issued and Outstanding Net (True) (Value 2023) =159,573,283,478.00 0.29% ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":12,"text":" Overlapping Gross Debt (as of December 31, 2023) School Debt 384,057,531.46 Self Liquidating Debt 301,166,965.78","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":13,"text":"Overlapping Gross Debt (as of December 31, 2023) School Debt 384,057,531.46 Self Liquidating Debt 301,166,965.78 Other Overlapping Debt 899,462,011.18","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":14,"text":"School Debt 384,057,531.46 Self Liquidating Debt 301,166,965.78 Other Overlapping Debt 899,462,011.18 Total Overlapping Gross Debt (as of December 31, 2023) $ 1,584,686,508.42","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":15,"text":"Self Liquidating Debt 301,166,965.78 Other Overlapping Debt 899,462,011.18 Total Overlapping Gross Debt (as of December 31, 2023) $ 1,584,686,508.42 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":16,"text":"Other Overlapping Debt 899,462,011.18 Total Overlapping Gross Debt (as of December 31, 2023) $ 1,584,686,508.42 Total Overlapping Gross Debt per Capita","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":18,"text":" Total Overlapping Gross Debt per Capita (2020 Pop. -- 637,229) 2,486.84 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":21,"text":" Total Overlapping Gross Debt to Net (True) Value 0.99% (Value 2023) =159,573,283,478.00 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":24,"text":" *The ratios and the total debt figures listed above do not reflect the outstanding debt of the Ocean County Utilities Authority or other authority debt or debt of local fire districts. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":25,"text":"*The ratios and the total debt figures listed above do not reflect the outstanding debt of the Ocean County Utilities Authority or other authority debt or debt of local fire districts. OCEAN COUNTY UTILITIES AUTHORITY","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":39,"text":"funded by an interest-free \u201cFund\u201d loan and the remaining balance of the cost by an \u201cI-Bank\u201d loan, which bears market- rate interest. Interest is credited to the Authority\u2019s account on funds temporarily held by the I-Bank. A deficiency advance contract between the Authority and the County has been executed and provisions of the contract","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":41,"text":" A deficiency advance contract between the Authority and the County has been executed and provisions of the contract obligate the County to provide for the payment of the principal and interest which may become due on any outstanding project bonds or permanent bonds of the Authority, including the bonds referred to above. Although the County's","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":42,"text":"A deficiency advance contract between the Authority and the County has been executed and provisions of the contract obligate the County to provide for the payment of the principal and interest which may become due on any outstanding project bonds or permanent bonds of the Authority, including the bonds referred to above. Although the County's obligation pursuant to the provisions of the deficiency advance contract is a direct and general obligation, the Authority","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":44,"text":"project bonds or permanent bonds of the Authority, including the bonds referred to above. Although the County's obligation pursuant to the provisions of the deficiency advance contract is a direct and general obligation, the Authority anticipates that its operating costs and the principal, interest and reserve requirements on its obligations will be paid from the revenues derived from service charges to the communities and municipal utility authorities and private utility","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":46,"text":"anticipates that its operating costs and the principal, interest and reserve requirements on its obligations will be paid from the revenues derived from service charges to the communities and municipal utility authorities and private utility companies using the Authority's System. The provisions of the deficiency advance contract have never been utilized. As of July 1, 2024, the Authority has $88,822,072 of principal outstanding that is subject to the deficiency contract.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":47,"text":"from the revenues derived from service charges to the communities and municipal utility authorities and private utility companies using the Authority's System. The provisions of the deficiency advance contract have never been utilized. As of July 1, 2024, the Authority has $88,822,072 of principal outstanding that is subject to the deficiency contract. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":32,"line":48,"text":"companies using the Authority's System. The provisions of the deficiency advance contract have never been utilized. As of July 1, 2024, the Authority has $88,822,072 of principal outstanding that is subject to the deficiency contract. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":1,"text":"OTHER AUTHORITY AND FIRE DISTRICT DEBT There are municipally created utilities authorities operating within the County, which are developing or have","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":4,"text":"There are municipally created utilities authorities operating within the County, which are developing or have developed sewerage facilities for the benefit of local government units within the County. The authorities with temporary or permanent debt outstanding (which debt in some cases is additionally secured by the ad valorem taxing power of an underlying township) are Beachwood Sewerage Authority, Berkeley Township Municipal Utilities","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":5,"text":"developed sewerage facilities for the benefit of local government units within the County. The authorities with temporary or permanent debt outstanding (which debt in some cases is additionally secured by the ad valorem taxing power of an underlying township) are Beachwood Sewerage Authority, Berkeley Township Municipal Utilities Authority and Berkeley Township Sewerage Authority, Brick Township Municipal Utilities Authority, Toms River","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":19,"text":" County taxes are collected by the municipalities and paid to the County Treasurer. The municipal levy includes all County, library, health, school, fire district, and municipal taxes. Each municipality is required by law to pay to the County Treasurer 100% of its share of the County Purpose Tax on the fifteenth day of February, May, August and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":25,"text":" The County has received 100% of its tax levy during the levy year for each of the last five years. COUNTY BUDGET AND SUMMARY OF REVENUES AND APPROPRIATIONS","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":27,"text":" COUNTY BUDGET AND SUMMARY OF REVENUES AND APPROPRIATIONS Local Budget Law (N.J.S.A. 40A:4-1 et seq.)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":29,"text":" Local Budget Law (N.J.S.A. 40A:4-1 et seq.) The foundation of the county local finance system is the annual cash basis budget. Every county must adopt an","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":31,"text":" The foundation of the county local finance system is the annual cash basis budget. Every county must adopt an operating budget in the form required by the Division. Items of revenue and appropriation are regulated by law and must be certified by the Director of the Division of Local Government Services (the \u201cDirector\u201d) prior to final adoption","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":32,"text":"The foundation of the county local finance system is the annual cash basis budget. Every county must adopt an operating budget in the form required by the Division. Items of revenue and appropriation are regulated by law and must be certified by the Director of the Division of Local Government Services (the \u201cDirector\u201d) prior to final adoption of the budget. The budget law requires each county to prepare its budget on a cash basis appropriating sufficient funds","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":34,"text":"must be certified by the Director of the Division of Local Government Services (the \u201cDirector\u201d) prior to final adoption of the budget. The budget law requires each county to prepare its budget on a cash basis appropriating sufficient funds to meet all debt service and operating requirements including provision for mandatory payments. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":35,"text":"of the budget. The budget law requires each county to prepare its budget on a cash basis appropriating sufficient funds to meet all debt service and operating requirements including provision for mandatory payments. The Director, who reviews and certifies the adequacy of such appropriations, is assisted in this duty by the Bureau of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":37,"text":" The Director, who reviews and certifies the adequacy of such appropriations, is assisted in this duty by the Bureau of Financial Regulation and Assistance. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":38,"text":"The Director, who reviews and certifies the adequacy of such appropriations, is assisted in this duty by the Bureau of Financial Regulation and Assistance. The budget law permits counties to raise revenue through taxation for county purposes. The county is restricted in the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":40,"text":" The budget law permits counties to raise revenue through taxation for county purposes. The county is restricted in the amount of increase it may raise through taxation from year to year. Counties receive 100% of their tax levies, which are collected and paid to them by municipalities.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":44,"text":" Anticipated non-tax revenues are limited to the amount realized in the previous year unless the Director authorizes a higher figure based on assured sources. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":50,"text":" The Director has no authority over individual operating appropriations, unless a specific amount is required by law, but the review functions focusing on anticipated revenues serve to protect the solvency of all counties. By law and regulation, local budgets, as adopted, must be in balance on a \u201ccash basis\u201d.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":51,"text":"The Director has no authority over individual operating appropriations, unless a specific amount is required by law, but the review functions focusing on anticipated revenues serve to protect the solvency of all counties. By law and regulation, local budgets, as adopted, must be in balance on a \u201ccash basis\u201d. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":33,"line":52,"text":"but the review functions focusing on anticipated revenues serve to protect the solvency of all counties. By law and regulation, local budgets, as adopted, must be in balance on a \u201ccash basis\u201d. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":1,"text":"County Budget \u201cCAPs\" (N.J.S.A. 40A:4-45.1 et seq.) The annual budgets of counties must conform to the provisions of the \u201cLocal Government CAP Law\" as amended","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":3,"text":" The annual budgets of counties must conform to the provisions of the \u201cLocal Government CAP Law\" as amended from time to time. These provisions limit the increase in the County tax levy to the lesser of 2.5% or the cost of living adjustment, defined as the Implicit Price Deflator for State and Local Government Purchases of Goods and Services,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":4,"text":"The annual budgets of counties must conform to the provisions of the \u201cLocal Government CAP Law\" as amended from time to time. These provisions limit the increase in the County tax levy to the lesser of 2.5% or the cost of living adjustment, defined as the Implicit Price Deflator for State and Local Government Purchases of Goods and Services, computed by the U.S. Department of Commerce. Certain CAP exemptions allow for modification to the ceiling for","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":5,"text":"from time to time. These provisions limit the increase in the County tax levy to the lesser of 2.5% or the cost of living adjustment, defined as the Implicit Price Deflator for State and Local Government Purchases of Goods and Services, computed by the U.S. Department of Commerce. Certain CAP exemptions allow for modification to the ceiling for such items as: expenditures necessary to comply with court orders or certain federal or state mandates, added revenue","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":7,"text":"computed by the U.S. Department of Commerce. Certain CAP exemptions allow for modification to the ceiling for such items as: expenditures necessary to comply with court orders or certain federal or state mandates, added revenue generated by new construction, contracts or agreements between local governments and authorities, debt service, capital expenditures, programs funded in cooperation with federal and state agencies, and certain funding to the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":8,"text":"such items as: expenditures necessary to comply with court orders or certain federal or state mandates, added revenue generated by new construction, contracts or agreements between local governments and authorities, debt service, capital expenditures, programs funded in cooperation with federal and state agencies, and certain funding to the County College.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":9,"text":"generated by new construction, contracts or agreements between local governments and authorities, debt service, capital expenditures, programs funded in cooperation with federal and state agencies, and certain funding to the County College. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":13,"text":"On July 13, 2010 the Governor approved legislation which, in addition to the \u201cLocal Government CAP Law\u201d described above, amends the property tax levy cap that was initially enacted in 2007. This law puts a limitation of 2% on the property tax levy set in the annual budget. The law allows for exclusions for capital expenditures, debt service, increases in pension contributions and accrued liability for pension contributions in excess of 2%, and increases in","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":14,"text":"above, amends the property tax levy cap that was initially enacted in 2007. This law puts a limitation of 2% on the property tax levy set in the annual budget. The law allows for exclusions for capital expenditures, debt service, increases in pension contributions and accrued liability for pension contributions in excess of 2%, and increases in health care costs in excess 2%. This limitation may be exceeded by approval of an affirmative vote in excess of 50%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":15,"text":"property tax levy set in the annual budget. The law allows for exclusions for capital expenditures, debt service, increases in pension contributions and accrued liability for pension contributions in excess of 2%, and increases in health care costs in excess 2%. This limitation may be exceeded by approval of an affirmative vote in excess of 50% of the people voting at a special referendum for such purposes.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":23,"text":" Miscellaneous Revenues Miscellaneous revenues generally consist of operating surplus from prior years, State and federal aid, interest on","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":25,"text":" Miscellaneous revenues generally consist of operating surplus from prior years, State and federal aid, interest on investments, permit fees, motor vehicle fines, real estate transfer fees, and the reimbursement costs of patients and prisoners in county and State institutions.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":29,"text":" \u201cNo miscellaneous revenues from any source shall be included as an anticipated revenue in the budget in an amount in excess of the amount actually realized in cash from the same source during the next preceding fiscal year, unless the director shall determine upon application by the governing body that the facts clearly warrant the expectation that","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":35,"text":" \u201cNo budget or amendment thereof shall be adopted unless the director shall have previously certified his approval thereof.\u201d N.J.S.A. 40A:4-10. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":38,"text":" The exception to this is the inclusion of categorical grants-in-aid contracts for their face amount with an offsetting appropriation. The fiscal years for such grants rarely coincide with the County's calendar fiscal year. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":39,"text":"The exception to this is the inclusion of categorical grants-in-aid contracts for their face amount with an offsetting appropriation. The fiscal years for such grants rarely coincide with the County's calendar fiscal year. Deferral of Current Expenses","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":43,"text":" Emergency appropriations made after the adoption of the budget and determination of the tax rate may be authorized by the Board of Commissioners. However, with minor exceptions, such appropriations must be included in full in the following year's budget. When such appropriations amend the adopted operating budget, consent of the Director must","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":44,"text":"Emergency appropriations made after the adoption of the budget and determination of the tax rate may be authorized by the Board of Commissioners. However, with minor exceptions, such appropriations must be included in full in the following year's budget. When such appropriations amend the adopted operating budget, consent of the Director must be obtained. (N.J.S.A. 40A:4-46 et seq.).","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":45,"text":"by the Board of Commissioners. However, with minor exceptions, such appropriations must be included in full in the following year's budget. When such appropriations amend the adopted operating budget, consent of the Director must be obtained. (N.J.S.A. 40A:4-46 et seq.). ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":52,"text":"Section 901, et seq., as amended by Public Law 95-598, approved November 6, 1978, and as further amended on November 3, 1988, by an Act to Amend the Bankruptcy Law to Provide for Special Revenue Bonds, and for Other Purposes, and on October 22, 1994, by the Bankruptcy Reform Act of 1994, and by other bankruptcy laws affecting creditors' rights and municipalities in general. Chapter IX permits a state or any political subdivision, public agency,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":34,"line":55,"text":"creditors' rights and municipalities in general. Chapter IX permits a state or any political subdivision, public agency, or instrumentality that is insolvent or unable to meet its debts to file a petition in a bankruptcy court for the ultimate ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":35,"line":1,"text":"purpose of effecting a plan to adjust its debts. Chapter IX directs such a petitioner to file with the Bankruptcy Court a list of the petitioner's creditors; provides that a petition filed under this chapter shall operate as a stay of the commencement or continuation of any judicial or other proceeding against the petitioner, with the exception that such","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":35,"line":4,"text":"commencement or continuation of any judicial or other proceeding against the petitioner, with the exception that such petition does not operate as a stay of application of pledged special revenues to the payment of indebtedness secured by such revenues; grants priority to administrative and operational expenses and to debts owed for services or material, up to $4,000 per individual or corporation, actually provided within ninety (90) days of the filing of the petition;","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":35,"line":5,"text":"petition does not operate as a stay of application of pledged special revenues to the payment of indebtedness secured by such revenues; grants priority to administrative and operational expenses and to debts owed for services or material, up to $4,000 per individual or corporation, actually provided within ninety (90) days of the filing of the petition; directs a petitioner to file a plan for the adjustment of its debts; provides that any securities issued under a","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":35,"line":7,"text":"up to $4,000 per individual or corporation, actually provided within ninety (90) days of the filing of the petition; directs a petitioner to file a plan for the adjustment of its debts; provides that any securities issued under a reorganization plan will be exempt from the securities laws and, therefore, exempt from registration requirements; permits the petitioner, during bankruptcy proceedings, to continue to pay pre-petition debt without prior court","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":35,"line":9,"text":"reorganization plan will be exempt from the securities laws and, therefore, exempt from registration requirements; permits the petitioner, during bankruptcy proceedings, to continue to pay pre-petition debt without prior court approval; and provides that the plan must be accepted by a class of creditors, in writing, by or on behalf of creditors holding at least two-thirds in amount and more than one-half in number of the allowed claims of such class held by","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":35,"line":30,"text":"the pending litigation shall not be finally determined so as to result individually, or in the aggregate, in a final judgment against the County which would substantially and materially affect the financial status of the County. DOCUMENTS ACCOMPANYING DELIVERY OF THE BONDS","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":35,"line":39,"text":"issuance, sale, execution or delivery of the Bonds, or in any way contesting or affecting the validity of the Bonds or any of the proceedings taken with respect to the issuance and sale thereof or the application of moneys to the payment of the Bonds. In addition, such certificate shall state that there is no litigation of any nature now pending or threatened by or against the County wherein an adverse judgment or ruling could have a material adverse impact on the financial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":35,"line":41,"text":"of the Bonds. In addition, such certificate shall state that there is no litigation of any nature now pending or threatened by or against the County wherein an adverse judgment or ruling could have a material adverse impact on the financial condition of the County or adversely affect the power of the County to levy, collect and enforce the collection of taxes or other revenues for the payment of the Bonds, which has not been disclosed in this Official Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":35,"line":42,"text":"by or against the County wherein an adverse judgment or ruling could have a material adverse impact on the financial condition of the County or adversely affect the power of the County to levy, collect and enforce the collection of taxes or other revenues for the payment of the Bonds, which has not been disclosed in this Official Statement. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":35,"line":43,"text":"condition of the County or adversely affect the power of the County to levy, collect and enforce the collection of taxes or other revenues for the payment of the Bonds, which has not been disclosed in this Official Statement. Legal Matters","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":35,"line":50,"text":"that the Bonds are valid and legally binding obligations of the County and, unless paid from other sources, the County is authorized and required by law to levy ad valorem taxes upon all taxable real property within the County for the payment of the Bonds and the interest thereon without limitation as to rate or amount. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":35,"line":51,"text":"is authorized and required by law to levy ad valorem taxes upon all taxable real property within the County for the payment of the Bonds and the interest thereon without limitation as to rate or amount. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":36,"line":3,"text":" The original purchasers of the Bonds shall receive a certificate signed by the County officials (a) certifying that this Official Statement, as of the date of this Official Statement, does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made herein, in the light of the circumstances under","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":36,"line":7,"text":"which they were made, not misleading; and (b) certifying that there has been no material adverse change in the condition, financial or otherwise, of the County from that set forth in or contemplated by this Official Statement to the date of delivery of the Bonds. In addition, the original purchaser of the Bonds shall also receive certificates in form satisfactory to Dilworth Paxson LLP, Freehold, New Jersey, (\u201cBond Counsel\u201d) evidencing the proper execution and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":36,"line":8,"text":"condition, financial or otherwise, of the County from that set forth in or contemplated by this Official Statement to the date of delivery of the Bonds. In addition, the original purchaser of the Bonds shall also receive certificates in form satisfactory to Dilworth Paxson LLP, Freehold, New Jersey, (\u201cBond Counsel\u201d) evidencing the proper execution and delivery of the Bonds and receipt of payment therefore, and a certificate dated as of the date of the delivery of the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":36,"line":10,"text":"satisfactory to Dilworth Paxson LLP, Freehold, New Jersey, (\u201cBond Counsel\u201d) evidencing the proper execution and delivery of the Bonds and receipt of payment therefore, and a certificate dated as of the date of the delivery of the Bonds, and signed by the officers who signed the Bonds, stating that no litigation is then pending or, to the knowledge of such officers, threatened to restrain or enjoin the issuance or delivery of the Bonds or the levy or collection of taxes","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":36,"line":12,"text":"Bonds, and signed by the officers who signed the Bonds, stating that no litigation is then pending or, to the knowledge of such officers, threatened to restrain or enjoin the issuance or delivery of the Bonds or the levy or collection of taxes to pay the Bonds or the interest thereon, or questioning the validity of the statutes or the proceedings under which the Bonds are issued, and that neither the corporate existence or boundaries of the County, nor the title of any of the said","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":36,"line":21,"text":" The Internal Revenue Code of 1986, as amended (the \u201cCode\u201d) imposes certain requirements that must be met at and subsequent to the issuance and delivery of the Bonds for interest thereon to be and remain excluded from gross income of the owners thereof for federal income tax purposes. Noncompliance with such requirements could cause the interest","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":36,"line":36,"text":"is not treated as a preference item in calculating the alternative minimum tax imposed by the Code, however, interest on the Bonds is included in the \u201cadjusted financial statement income\u201d of certain corporations that are subject to the alternative minimum tax under Section 55 of the Code. See \u201cCertain Federal Tax Considerations\u201d below. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":36,"line":53,"text":"accounted for as reducing the tax-exempt interest on the Premium Bond rather than creating a deductible expense or loss. Purchasers of the Bonds should consult their tax advisors for an explanation of the accrual rules for original issue premium and any other federal, state or local tax consequences of the purchase of any Premium Bonds. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":36,"line":54,"text":"loss. Purchasers of the Bonds should consult their tax advisors for an explanation of the accrual rules for original issue premium and any other federal, state or local tax consequences of the purchase of any Premium Bonds. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":37,"line":10,"text":"Discount Bond for determining taxable gain or loss on the maturity, redemption, prior sale or other disposition of a Discount Bond. Purchasers of the Bonds should consult their tax advisors for an explanation of the accrual rules for original issue discount and any other federal, state or local tax consequences of the purchase of Bonds with original issue discount.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":37,"line":11,"text":"Discount Bond. Purchasers of the Bonds should consult their tax advisors for an explanation of the accrual rules for original issue discount and any other federal, state or local tax consequences of the purchase of Bonds with original issue discount. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":37,"line":17,"text":"Ownership of the Bonds may result in collateral federal tax consequences to certain taxpayers, including, without limitation, financial institutions, S corporations with excess net passive income, property and casualty companies, individual recipients of social security or railroad retirement benefits, individuals otherwise eligible for the earned income tax credit, foreign corporations that may be subject to the foreign branch profits tax, and taxpayers who may be deemed","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":37,"line":18,"text":"limitation, financial institutions, S corporations with excess net passive income, property and casualty companies, individual recipients of social security or railroad retirement benefits, individuals otherwise eligible for the earned income tax credit, foreign corporations that may be subject to the foreign branch profits tax, and taxpayers who may be deemed to have incurred indebtedness to purchase or carry the Bonds. Bond Counsel will express no opinion with respect to","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":37,"line":20,"text":"tax credit, foreign corporations that may be subject to the foreign branch profits tax, and taxpayers who may be deemed to have incurred indebtedness to purchase or carry the Bonds. Bond Counsel will express no opinion with respect to these or any other collateral tax consequences of the ownership of the Bonds. The nature and extent of the tax benefit to a taxpayer of ownership of the Bonds will generally depend upon the particular nature of such taxpayer or such taxpayer\u2019s","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":37,"line":21,"text":"to have incurred indebtedness to purchase or carry the Bonds. Bond Counsel will express no opinion with respect to these or any other collateral tax consequences of the ownership of the Bonds. The nature and extent of the tax benefit to a taxpayer of ownership of the Bonds will generally depend upon the particular nature of such taxpayer or such taxpayer\u2019s own particular circumstances, including other items of income or deduction. Accordingly, prospective purchasers of the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":37,"line":23,"text":"a taxpayer of ownership of the Bonds will generally depend upon the particular nature of such taxpayer or such taxpayer\u2019s own particular circumstances, including other items of income or deduction. Accordingly, prospective purchasers of the Bonds should consult their own tax advisors with respect to these and other collateral federal tax consequences resulting from ownership of the Bonds.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":37,"line":35,"text":"Commencing with interest paid in 2006, interest paid on tax-exempt obligations such as the Bonds is subject to information reporting to the Internal Revenue Service (the \u201cIRS\u201d) in a manner similar to interest paid on taxable obligations. In addition, interest on the Bonds may be subject to backup withholding if such interest is paid to a registered owner that (a) fails to provide certain identifying information (such as the registered owner\u2019s taxpayer identification","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":37,"line":43,"text":"Legislative or administrative actions and court decisions, at either the federal or state level, could have an adverse impact on the potential benefits of the exclusion from gross income of the interest on the Bonds for federal or state income tax purposes, and thus on the value or marketability of the Bonds. This impact could result from changes to federal or state income tax rates, changes in the structure of federal or state income taxes (including replacement with","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":37,"line":49,"text":"actions or court decisions having an adverse impact on the federal or state income tax treatment of holders of the Bonds may occur. Prospective purchasers of the Bonds should consult their own tax advisors regarding such matters. Bond Counsel has not undertaken to advise in the future whether any events after the date of issuance and delivery of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":38,"line":1,"text":"ALL POTENTIAL PURCHASERS OF THE BONDS SHOULD CONSULT WITH THEIR TAX ADVISORS IN ORDER TO UNDERSTAND THE IMPLICATIONS OF THE CODE. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":38,"line":8,"text":"12, as amended (the \u201cRule\u201d), as it relates to the Bonds. The County will agree in separate Certificates, substantially in the forms set forth in APPENDIX D hereto, to provide certain annual financial information to the Municipal Securities Rulemaking Board (the \u201cMSRB\u201d), and to provide, in a timely manner, to the MSRB, notice of occurrence of certain enumerated events with respect to the Bonds, if such event is applicable and material. The specific nature","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":38,"line":11,"text":"of certain enumerated events with respect to the Bonds, if such event is applicable and material. The specific nature of the annual financial information and the information to be contained in the notice of material events is specified in \u201cAPPENDIX D \u2013 Forms of Continuing Disclosure Certificates\u201d. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":38,"line":45,"text":"expressly stated, they are set forth as such and not as representations of fact. Neither this Official Statement nor any statement which may have been made verbally or in writing is to be construed as a contract with the holders of the Bonds. Any additional information may be obtained from Julie N. Tarrant, County Comptroller and Chief Financial Officer.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":38,"line":46,"text":"statement which may have been made verbally or in writing is to be construed as a contract with the holders of the Bonds. Any additional information may be obtained from Julie N. Tarrant, County Comptroller and Chief Financial Officer. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":39,"line":3,"text":"of the County of Ocean, and has been executed by the Director of the Board of Commissioners, the County Administrator, the County Comptroller and Chief Financial Officer, and the Clerk of the Board of Commissioners. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":39,"line":20,"text":"Julie N. Tarrant Comptroller and Chief Financial Officer ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":43,"line":2,"text":"County of Ocean -- General Information Assessed Valuation and Tax Rate: 2024-2019 (Abstract of Ratables) Tax Rate per","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":43,"line":4,"text":"(Abstract of Ratables) Tax Rate per Year Assessed Valuation Net (True) Valuation $100 Valuation","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":43,"line":16,"text":" Collected Year of Levy Year Levy Amount Percent 2023 $428,681,650 $428,681,650 100%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":43,"line":17,"text":"Collected Year of Levy Year Levy Amount Percent 2023 $428,681,650 $428,681,650 100% 2022 $387,360,543 $387,360,543 100%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":43,"line":50,"text":"Labor Force Employment and Unemployment Data (2023-2018) Year Labor Force Employment Unemployment Unemployment Rate (%) 2023 302,654 289,839 12,815 4.2% 2022 298,173 286,624 11,549 3.9%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":44,"line":6,"text":"Improvement Improvement Outstanding NJIB NJIB Fiscal Year Year Total Principal Total Principal Debt Trust Fund Debt Service 2024 34,530,000 2,375,000 9,004,282 85,000 81,272 46,075,554","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":49,"line":9,"text":"INDEPENDENT AUDITOR'S REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":51,"line":16,"text":" We have audited the accompanying financial statements of the various funds and account group of the County of Ocean, which comprise the statements of assets, liabilities, reserves and fund balance \u2013 regulatory basis as of December 31, 2023 and 2022, and the related statements of operations and changes in fund balance \u2013 regulatory","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":51,"line":17,"text":"We have audited the accompanying financial statements of the various funds and account group of the County of Ocean, which comprise the statements of assets, liabilities, reserves and fund balance \u2013 regulatory basis as of December 31, 2023 and 2022, and the related statements of operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statement of revenues \u2013 regulatory basis and statement of expenditures \u2013","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":51,"line":18,"text":"Ocean, which comprise the statements of assets, liabilities, reserves and fund balance \u2013 regulatory basis as of December 31, 2023 and 2022, and the related statements of operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statement of revenues \u2013 regulatory basis and statement of expenditures \u2013 regulatory basis for the year ended December 31, 2023, and the related notes to the financial statements.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":51,"line":19,"text":"December 31, 2023 and 2022, and the related statements of operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statement of revenues \u2013 regulatory basis and statement of expenditures \u2013 regulatory basis for the year ended December 31, 2023, and the related notes to the financial statements. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":51,"line":20,"text":"basis for the years then ended and the statement of revenues \u2013 regulatory basis and statement of expenditures \u2013 regulatory basis for the year ended December 31, 2023, and the related notes to the financial statements. Unmodified Opinion on Regulatory Basis of Accounting","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":51,"line":24,"text":" In our opinion, the financial statements referred to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance \u2013 regulatory basis of the County of Ocean, as of December 31, 2023 and 2022, and the results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":51,"line":25,"text":"In our opinion, the financial statements referred to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance \u2013 regulatory basis of the County of Ocean, as of December 31, 2023 and 2022, and the results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis, statements of expenditures \u2013 regulatory basis for the year ended December 31, 2023,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":51,"line":26,"text":"reserves and fund balance \u2013 regulatory basis of the County of Ocean, as of December 31, 2023 and 2022, and the results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis, statements of expenditures \u2013 regulatory basis for the year ended December 31, 2023, in accordance with the financial reporting provisions of the Division of Local Government Services, Department of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":51,"line":27,"text":"results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis, statements of expenditures \u2013 regulatory basis for the year ended December 31, 2023, in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey as described in Note 1.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":51,"line":28,"text":"of revenues \u2013 regulatory basis, statements of expenditures \u2013 regulatory basis for the year ended December 31, 2023, in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey as described in Note 1. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":51,"line":34,"text":"In our opinion, because of the significance of the matter discussed in the Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles section of our report, the financial statements referred to above do not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of the County of Ocean, as of December 31, 2023 and 2022, or the results of its operations and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":51,"line":36,"text":"present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of the County of Ocean, as of December 31, 2023 and 2022, or the results of its operations and changes in fund balance for the years then ended. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":51,"line":37,"text":"financial position of the County of Ocean, as of December 31, 2023 and 2022, or the results of its operations and changes in fund balance for the years then ended. Basis for Opinions","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":51,"line":42,"text":"We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and in compliance with audit requirements prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Our responsibilities under","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":51,"line":45,"text":"Local Government Services, Department of Community Affairs, State of New Jersey. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the County of Ocean and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":51,"line":48,"text":"responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":52,"line":3,"text":" As described in Note 1 of the financial statements, the financial statements are prepared by the County of Ocean, on the basis of the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey, which is a basis of accounting other than accounting principles generally","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":52,"line":4,"text":"As described in Note 1 of the financial statements, the financial statements are prepared by the County of Ocean, on the basis of the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey, which is a basis of accounting other than accounting principles generally accepted in the United States of America, to meet the requirements of the Division of Local Government Services,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":52,"line":7,"text":"accepted in the United States of America, to meet the requirements of the Division of Local Government Services, Department of Community Affairs, State of New Jersey. The effects on the financial statements of the variances between the regulatory basis of accounting described in Note 1 and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material and pervasive.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":52,"line":11,"text":" Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":52,"line":13,"text":" Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Management is also responsible for the design, implementation, and maintenance of internal","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":52,"line":14,"text":"Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":52,"line":16,"text":"State of New Jersey. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":52,"line":19,"text":" Auditor\u2019s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":52,"line":21,"text":" Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":52,"line":30,"text":"if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":52,"line":36,"text":"x Exercise professional judgment and maintain professional skepticism throughout the audit. x Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":52,"line":38,"text":"error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. x Obtain an understanding of internal control(s) relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":52,"line":40,"text":"x Obtain an understanding of internal control(s) relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the County of Ocean's internal control. Accordingly, no such opinion is expressed. x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":52,"line":42,"text":"of the County of Ocean's internal control. Accordingly, no such opinion is expressed. x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":52,"line":43,"text":"x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the County of Ocean's ability to continue as a going concern for a reasonable period","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":53,"line":4,"text":"In accordance with Government Auditing Standards, we have also issued our report dated June 20, 2024, on our consideration of the County of Ocean\u2019s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":53,"line":5,"text":"consideration of the County of Ocean\u2019s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the County of Ocean\u2019s internal","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":53,"line":6,"text":"with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the County of Ocean\u2019s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":53,"line":8,"text":"the results of that testing, and not to provide an opinion on the effectiveness of the County of Ocean\u2019s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County of Ocean\u2019s internal control over financial reporting and compliance.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":53,"line":9,"text":"control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County of Ocean\u2019s internal control over financial reporting and compliance. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":55,"line":8,"text":" INDEPENDENT AUDITOR\u2019S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":55,"line":10,"text":"REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":55,"line":20,"text":"We have audited, in accordance with the auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States and audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, the financial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":55,"line":22,"text":"by the Comptroller General of the United States and audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, the financial statements - regulatory basis of the County of Ocean, as of and for the year ended December 31, 2023, and the related notes to the financial statements, which collectively comprise the County's basic financial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":55,"line":24,"text":"statements - regulatory basis of the County of Ocean, as of and for the year ended December 31, 2023, and the related notes to the financial statements, which collectively comprise the County's basic financial statements, and have issued our report thereon dated June 20, 2024. Our report indicated that the County\u2019s financial statements were not prepared in accordance with accounting principles generally accepted in the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":55,"line":26,"text":"statements, and have issued our report thereon dated June 20, 2024. Our report indicated that the County\u2019s financial statements were not prepared in accordance with accounting principles generally accepted in the United States of America but rather prepared in accordance with the regulatory basis of accounting prescribed by the Division of Local Government Services, Department of Community Affairs, State of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":55,"line":31,"text":" Report On Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the County's internal","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":55,"line":33,"text":" In planning and performing our audit of the financial statements, we considered the County's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":55,"line":34,"text":"In planning and performing our audit of the financial statements, we considered the County's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County\u2019s internal control.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":55,"line":35,"text":"control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County\u2019s internal control. Accordingly, we do not express an opinion on the effectiveness of the County\u2019s internal control.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":55,"line":43,"text":"of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity\u2019s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":56,"line":3,"text":" As part of obtaining reasonable assurance about whether the County's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":56,"line":5,"text":"material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":56,"line":6,"text":"contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":57,"line":1,"text":"BASIC FINANCIAL STATEMENTS ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":59,"line":6,"text":"CURRENT FUND STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE REGULATORY BASIS DECEMBER 31, 2023 AND 2022","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":59,"line":23,"text":"County Share of Added and Omitted Taxes 3,607,634.82 2,289,831.12 Revenue Accounts Receivable 1,805,643.40 2,064,815.77 Inventory: Central Supply Warehouse 397,350.58 348,268.81","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":59,"line":29,"text":"General Capital Fund 216,215.66 109,396.98 Grant Fund 2,639,100.99 2,706,002.27 Total Receivables & Other Assets With Full Reserves 8,814,650.49 7,598,683.89","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":59,"line":36,"text":" State & Federal Grants: Cash and Cash Equivalents 112,290,216.65 66,786,143.02 Mortgage Receivable 4,727,101.04 4,396,485.34","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":59,"line":39,"text":"Mortgage Receivable 4,727,101.04 4,396,485.34 Grants Receivable 57,711,238.79 58,210,942.57 Total State & Federal Grants 174,728,556.48 129,393,570.93","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":59,"line":41,"text":" Total State & Federal Grants 174,728,556.48 129,393,570.93 Total Assets $ 359,583,687.38 $ 298,246,282.29","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":59,"line":48,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 9","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":60,"line":6,"text":"CURRENT FUND STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE REGULATORY BASIS DECEMBER 31, 2023 AND 2022","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":60,"line":13,"text":" LIABILITIES RESERVES & FUND BALANCE Regular Fund:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":60,"line":17,"text":"Liabilities: Appropriation Reserves $ 33,042,376.18 $ 22,668,802.40 Reserve for Encumbrances 37,966,344.93 34,517,470.82 Accounts Payable 8,332,358.86 6,559,580.11","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":60,"line":20,"text":"Accounts Payable 8,332,358.86 6,559,580.11 Reserve for Payroll Liabilities 5,229,537.67 5,066,959.92 Sales Tax Payable - Parks 15.84 57.14 Parks - Due to Cuisine on the Green 72.00 165.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":60,"line":32,"text":"Reserve for Receivables & Other Assets 8,814,650.49 7,598,683.89 Fund Balance 74,977,947.44 75,992,306.61 Total Regular Fund 184,855,130.90 168,852,711.36","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":60,"line":36,"text":" State & Federal Grants: Interfund - Current Fund 2,639,100.99 2,706,002.27 Reserve for Mortgage Receivable 4,727,101.04 4,396,485.34","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":60,"line":43,"text":"Reserve for Encumbrances 29,996,372.34 12,916,843.49 Appropriated Reserves 57,610,633.01 49,540,344.35 Unappropriated Reserves 74,815,982.09 59,011,066.21 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":60,"line":44,"text":"Appropriated Reserves 57,610,633.01 49,540,344.35 Unappropriated Reserves 74,815,982.09 59,011,066.21 Total State & Federal Grants 174,728,556.48 129,393,570.93","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":60,"line":46,"text":" Total State & Federal Grants 174,728,556.48 129,393,570.93 Total Liabilities, Reserves & Fund Balance $ 359,583,687.38 $ 298,246,282.29","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":60,"line":48,"text":" Total Liabilities, Reserves & Fund Balance $ 359,583,687.38 $ 298,246,282.29 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":60,"line":53,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 10","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":6,"text":"CURRENT FUND STATEMENTS OF OPERATIONS AND CHANGES IN FUND BALANCE REGULATORY BASIS FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":12,"text":"2023 2022 Revenue & Other Income Realized: Fund Balance Utilized $ 38,500,000.00 $ 38,500,000.00 Miscellaneous Revenue Anticipated 130,985,465.79 86,649,356.46","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":13,"text":"Revenue & Other Income Realized: Fund Balance Utilized $ 38,500,000.00 $ 38,500,000.00 Miscellaneous Revenue Anticipated 130,985,465.79 86,649,356.46 Receipts From Current Taxes 428,681,650.00 387,360,543.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":14,"text":"Fund Balance Utilized $ 38,500,000.00 $ 38,500,000.00 Miscellaneous Revenue Anticipated 130,985,465.79 86,649,356.46 Receipts From Current Taxes 428,681,650.00 387,360,543.00 Nonbudget Revenue 9,378,179.56 8,616,654.87","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":16,"text":"Receipts From Current Taxes 428,681,650.00 387,360,543.00 Nonbudget Revenue 9,378,179.56 8,616,654.87 Other Credits to Income: Prior Year Interfunds Returned 17,939.32 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":19,"text":"Prior Year Interfunds Returned 17,939.32 - Unexpended Balance of Appropriation Reserves 17,893,890.15 17,589,642.49 Cancelled Accounts Payable 48,735.65 371,377.78 Cancelled Federal and State Grant Appropriated Reserves 2,631,340.17 45,524,618.18","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":21,"text":"Cancelled Accounts Payable 48,735.65 371,377.78 Cancelled Federal and State Grant Appropriated Reserves 2,631,340.17 45,524,618.18 Total Revenues 628,137,200.64 584,612,192.78","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":23,"text":" Total Revenues 628,137,200.64 584,612,192.78 Expenditures:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":25,"text":" Expenditures: Budget Appropriations Operations:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":26,"text":"Expenditures: Budget Appropriations Operations: Salaries & Wages 142,491,547.00 135,076,007.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":28,"text":"Operations: Salaries & Wages 142,491,547.00 135,076,007.00 Other Expenses 273,950,367.00 219,968,833.00 Capital Improvement Fund 59,971,277.00 51,542,490.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":31,"text":"Capital Improvement Fund 59,971,277.00 51,542,490.00 Debt Service 58,158,762.86 55,761,790.99 Deferred Charges and Statutory Expenditures 53,512,406.88 39,432,912.04 Other Expenditures and Adjustments:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":32,"text":"Debt Service 58,158,762.86 55,761,790.99 Deferred Charges and Statutory Expenditures 53,512,406.88 39,432,912.04 Other Expenditures and Adjustments: Refund of Prior Year Revenue 3,402.00 851.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":33,"text":"Deferred Charges and Statutory Expenditures 53,512,406.88 39,432,912.04 Other Expenditures and Adjustments: Refund of Prior Year Revenue 3,402.00 851.00 Interfunds Advanced - 584,152.62","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":34,"text":"Other Expenditures and Adjustments: Refund of Prior Year Revenue 3,402.00 851.00 Interfunds Advanced - 584,152.62 Cancelled Federal and State Grant Receivables 2,563,797.07 45,482,400.63","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":36,"text":"Interfunds Advanced - 584,152.62 Cancelled Federal and State Grant Receivables 2,563,797.07 45,482,400.63 Total Expenditures 590,651,559.81 547,849,437.28","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":38,"text":" Total Expenditures 590,651,559.81 547,849,437.28 Statutory Excess to Fund Balance 37,485,640.83 36,762,755.50","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":40,"text":" Statutory Excess to Fund Balance 37,485,640.83 36,762,755.50 Fund Balance, January 1 75,992,306.61 77,729,551.11 113,477,947.44 114,492,306.61","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":41,"text":"Statutory Excess to Fund Balance 37,485,640.83 36,762,755.50 Fund Balance, January 1 75,992,306.61 77,729,551.11 113,477,947.44 114,492,306.61 Decreased by:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":44,"text":"Decreased by: Utilization as Anticipated Revenue 38,500,000.00 38,500,000.00 Fund Balance, December 31 $ 74,977,947.44 $ 75,992,306.61","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":46,"text":" Fund Balance, December 31 $ 74,977,947.44 $ 75,992,306.61 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":61,"line":51,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 11","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":8,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":13,"text":"Special N.J.S. Excess or Budget 40A:4-87 Realized (Deficit) Fund Balance Anticipated $ 38,500,000.00 $ - $ 38,500,000.00 $ -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":15,"text":" Fund Balance Anticipated $ 38,500,000.00 $ - $ 38,500,000.00 $ - Miscellaneous Revenues Anticipated:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":17,"text":" Miscellaneous Revenues Anticipated: Recording Fees - County Clerk Fees 10,250,000.00 - 9,818,926.95 (431,073.05) Surrogate Fees 530,000.00 - 575,424.22 45,424.22","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":26,"text":"Passport Fees - County Clerk 700,000.00 - 933,460.00 233,460.00 Federal and State Contract - Indirect Cost Allocation 950,000.00 - 1,358,484.83 408,484.83 College Debt Service Reimbursement 1,798,327.00 - 1,798,327.19 0.19 Rent - Ocean County Air Park 80,000.00 - 144,719.32 64,719.32","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":27,"text":"Federal and State Contract - Indirect Cost Allocation 950,000.00 - 1,358,484.83 408,484.83 College Debt Service Reimbursement 1,798,327.00 - 1,798,327.19 0.19 Rent - Ocean County Air Park 80,000.00 - 144,719.32 64,719.32 Rent - Parks - Picnic Areas 20,000.00 - 38,585.00 18,585.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":32,"text":"County Parks - Non-Profit Program 40,000.00 - 99,219.85 59,219.85 Shared Services Agreements - Vehicle Services 422,500.00 - 298,161.41 (124,338.59) Shared Services Agreements - Planning - 60,000.00 60,708.77 708.77 Shared Services Agreements - Engineering - 8,000.00 21,724.16 13,724.16","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":33,"text":"Shared Services Agreements - Vehicle Services 422,500.00 - 298,161.41 (124,338.59) Shared Services Agreements - Planning - 60,000.00 60,708.77 708.77 Shared Services Agreements - Engineering - 8,000.00 21,724.16 13,724.16 Shared Services Agreements - Roads - 470,627.00 1,352,805.29 882,178.29","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":34,"text":"Shared Services Agreements - Planning - 60,000.00 60,708.77 708.77 Shared Services Agreements - Engineering - 8,000.00 21,724.16 13,724.16 Shared Services Agreements - Roads - 470,627.00 1,352,805.29 882,178.29 Atlantis Complex Revenues 750,000.00 - 1,265,231.05 515,231.05","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":35,"text":"Shared Services Agreements - Engineering - 8,000.00 21,724.16 13,724.16 Shared Services Agreements - Roads - 470,627.00 1,352,805.29 882,178.29 Atlantis Complex Revenues 750,000.00 - 1,265,231.05 515,231.05 Forge Pond Golf Course Fees 450,000.00 - 923,068.98 473,068.98","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":36,"text":"Shared Services Agreements - Roads - 470,627.00 1,352,805.29 882,178.29 Atlantis Complex Revenues 750,000.00 - 1,265,231.05 515,231.05 Forge Pond Golf Course Fees 450,000.00 - 923,068.98 473,068.98 Atlantis Pro Shop 30,000.00 - 75,525.29 45,525.29","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":40,"text":"Forge Pond Pro Shop 30,000.00 - 84,386.36 54,386.36 Reimbursement for Salary and Wages of Mental Health Coordinator 3,000.00 - 12,000.00 9,000.00 Division of Aging - State Distribution Center Reimbursement 40,000.00 - - (40,000.00) State Aid - County College Bonds (N. J. S. 18A:64A-22-6) 2,594,339.00 - 2,594,339.58 0.58","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":44,"text":"State Aid - County Vocational School Bonds (N.J.S.A. 44:7-38 et. Seq.) 592,059.00 - 592,059.00 - Prosecutor's Salary Reimbursement 100,164.00 - - (100,164.00) State and Federal Reimbursement School Nutrition 30,000.00 - 52,509.37 22,509.37 Library Pension Payment 2,546,571.00 - 2,546,571.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":46,"text":"State and Federal Reimbursement School Nutrition 30,000.00 - 52,509.37 22,509.37 Library Pension Payment 2,546,571.00 - 2,546,571.00 - HUD Pension Payment 27,140.00 - 37,149.00 10,009.00 County Clerk Salary Reimbursement 14,766.00 - - (14,766.00)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":47,"text":"Library Pension Payment 2,546,571.00 - 2,546,571.00 - HUD Pension Payment 27,140.00 - 37,149.00 10,009.00 County Clerk Salary Reimbursement 14,766.00 - - (14,766.00) Sheriff Salary Reimbursement 7,437.00 - - (7,437.00)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":48,"text":"HUD Pension Payment 27,140.00 - 37,149.00 10,009.00 County Clerk Salary Reimbursement 14,766.00 - - (14,766.00) Sheriff Salary Reimbursement 7,437.00 - - (7,437.00) Surrogate Salary Reimbursement 19,882.00 - - (19,882.00)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":49,"text":"County Clerk Salary Reimbursement 14,766.00 - - (14,766.00) Sheriff Salary Reimbursement 7,437.00 - - (7,437.00) Surrogate Salary Reimbursement 19,882.00 - - (19,882.00) Supplemental Security Income 1,324,866.00 - 1,508,727.00 183,861.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":50,"text":"Sheriff Salary Reimbursement 7,437.00 - - (7,437.00) Surrogate Salary Reimbursement 19,882.00 - - (19,882.00) Supplemental Security Income 1,324,866.00 - 1,508,727.00 183,861.00 Special Items:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":53,"text":"Special Items: State and Federal Revenues Offset with Appropriations: Adult Protective Services 451,670.00 220,367.00 672,037.00 - American Rescue Plan - Division of Aging Services 1,291,218.00 - 1,291,218.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":61,"text":"CDBG - COVID 19 CV2 - 1,697,502.00 1,697,502.00 - Child Advocacy Development Grants - 252,705.00 252,705.00 - Children's Inter - Agency Coordinating Council - 42,177.00 42,177.00 - Clean Communities Program - 243,081.00 243,081.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":73,"text":"Hazard Mitigation Sheriff 200,000.00 200,000.00 - HUD: Community Development Block Grant - 1,383,703.00 1,383,703.00 - HUD: Community Development Block Grant - Program Income FY23 18,000.00 52,298.00 70,298.00 - HUD: HOME Investment Partnership - 1,497,538.00 1,497,538.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":74,"text":"HUD: Community Development Block Grant - 1,383,703.00 1,383,703.00 - HUD: Community Development Block Grant - Program Income FY23 18,000.00 52,298.00 70,298.00 - HUD: HOME Investment Partnership - 1,497,538.00 1,497,538.00 - HUD: HOME Program Income FY23 - 45,000.00 45,000.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":78,"text":"Human Services Advisory Council FY24 - 68,904.00 68,904.00 - Insurance Fraud Program 250,000.00 250,000.00 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":62,"line":83,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 12","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":63,"line":8,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":63,"line":13,"text":"Special N.J.S. Excess or Budget 40A:4-87 Realized (Deficit) Special Items (continued):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":63,"line":16,"text":"Special Items (continued): State and Federal Revenues Offset with Appropriations (continued): Janssen 2023 - 339,470.00 339,470.00 - ARPA- Housing & Homelessness 7,452,576.00 - 7,452,576.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":63,"line":19,"text":"ARPA- Housing & Homelessness 7,452,576.00 - 7,452,576.00 - ARPA- Benefits Navigator 900,000.00 - 900,000.00 - ARPA-Aging & Disability Prog 843,360.00 - 843,360.00 - ARPA-On Point Expansion 550,000.00 - 550,000.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":63,"line":35,"text":"ARPA-Human Trafficking Prevention Program - 300,000.00 300,000.00 - ARPA-Impacted Industry Financial Hardship Program - 1,000,000.00 1,000,000.00 - ARPA-Inclusive Recreation - 500,000.00 500,000.00 - ARPA-Long Beach Storm Water Infrastructure Project - 1 - 1,250,000.00 1,250,000.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":63,"line":39,"text":"ARPA-Long Beach Storm Water Infrastructure Project - 2 - 1,475,000.00 1,475,000.00 - ARPA-Nonprofit Grant Writing Program - 30,000.00 30,000.00 - ARPA-Older Worker Upskill Program - 375,000.00 375,000.00 - ARPA-Opioid Prevention Consulting Prorgam - 300,000.00 300,000.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":63,"line":48,"text":"Law Enforcement Officers Training and Equipment - 21,878.00 21,878.00 - Mallinckrodt Payment 1 104,325.00 - 104,325.00 - Mallinckrodt Payment 2 - 122,735.00 122,735.00 - MAT Initiative FY24 - 414,526.00 414,526.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":63,"line":49,"text":"Mallinckrodt Payment 1 104,325.00 - 104,325.00 - Mallinckrodt Payment 2 - 122,735.00 122,735.00 - MAT Initiative FY24 - 414,526.00 414,526.00 - Medicaid Match 36,295.00 - 36,295.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":63,"line":61,"text":"Ocean Area Comprehensive 88,516.00 - 88,516.00 - Ocean Area Plan Grant FY22 14,190.00 - 14,190.00 - Ocean Area Plan Grant 2,495,167.00 416,085.00 2,911,252.00 - Ocean Area Plan State 119,796.00 4,650.00 124,446.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":63,"line":62,"text":"Ocean Area Plan Grant FY22 14,190.00 - 14,190.00 - Ocean Area Plan Grant 2,495,167.00 416,085.00 2,911,252.00 - Ocean Area Plan State 119,796.00 4,650.00 124,446.00 - Ocean County Reentry Coordinators FY23 - 100,000.00 100,000.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":63,"line":75,"text":"Safe Housing and Transportation Program 84,289.00 - 84,289.00 - S.A.N.E Grant FY23/24 - 183,514.00 183,514.00 - Senior Citizens and Persons with Disabilities 2,295,839.00 - 2,295,839.00 - Smart STEPS Program - 1,605.00 1,605.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":63,"line":87,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 13","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":64,"line":8,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":64,"line":13,"text":"Special N.J.S. Excess or Budget 40A:4-87 Realized (Deficit) Special Items (continued):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":64,"line":16,"text":"Special Items (continued): State and Federal Revenues Offset with Appropriations (continued): State Criminal Alien Assistance FY22 - 302,346.00 302,346.00 - State Facilities Education Act - 72,000.00 72,000.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":64,"line":20,"text":"LATCF 100,000.00 - 100,000.00 - State Health Insurance Assistance Program - 48,000.00 48,000.00 - State Homeland Security FY22 233,695.00 - 233,695.00 - State Homeland Security FY23 - 245,592.00 245,592.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":64,"line":47,"text":"Reserve to Pay Bonds 5,431,822.00 - 5,431,822.00 - Capital Surplus 722,359.00 - 722,359.00 - Recycling Reserve Trust 200,000.00 - 200,000.00 - Constitutional Officers Fees - Tax Relief:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":64,"line":55,"text":"Added and Omitted Taxes 2,289,831.00 - 2,335,689.33 45,858.33 911 Service Agreements 417,527.00 - 417,527.72 0.72 American Rescue Plan Act of 2021- Revenue Replacement 7,550,000.00 3,184,017.00 10,734,017.00 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":64,"line":56,"text":"911 Service Agreements 417,527.00 - 417,527.72 0.72 American Rescue Plan Act of 2021- Revenue Replacement 7,550,000.00 3,184,017.00 10,734,017.00 - Total Miscellaneous Revenues Anticipated 85,239,013.00 35,751,853.00 130,985,465.79 9,994,599.79","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":64,"line":58,"text":" Total Miscellaneous Revenues Anticipated 85,239,013.00 35,751,853.00 130,985,465.79 9,994,599.79 Amount to be Raised by Taxation - County Purpose Tax 428,681,650.00 - 428,681,650.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":64,"line":62,"text":" Budget Totals 552,420,663.00 35,751,853.00 598,167,115.79 9,994,599.79 Non-Budget Revenue - - 9,378,179.56 9,378,179.56 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":64,"line":63,"text":"Budget Totals 552,420,663.00 35,751,853.00 598,167,115.79 9,994,599.79 Non-Budget Revenue - - 9,378,179.56 9,378,179.56 Total General Revenues $ 552,420,663.00 $ 35,751,853.00 $ 607,545,295.35 $ 19,372,779.35","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":64,"line":65,"text":" Total General Revenues $ 552,420,663.00 $ 35,751,853.00 $ 607,545,295.35 $ 19,372,779.35 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":64,"line":70,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 14","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":65,"line":6,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":65,"line":10,"text":" Analysis of Non Budget Revenue Amount Miscellaneous Revenue $ 184,099.63","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":65,"line":12,"text":" Miscellaneous Revenue $ 184,099.63 Payment in Lieu of Taxes (P.I.L.O.T.) 102,571.71 Community Service Contributions (Hospitals) 42,575.66","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":65,"line":13,"text":"Miscellaneous Revenue $ 184,099.63 Payment in Lieu of Taxes (P.I.L.O.T.) 102,571.71 Community Service Contributions (Hospitals) 42,575.66 B.O.S.S. Indirect Cost 491,745.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":65,"line":40,"text":"Court Ordered Restitution 1,176.36 Engineering Billboard Lease Agreement 12,300.00 Community Service Payments 8,854.18 County Clerk-Indexing Fees 4,235.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":65,"line":41,"text":"Engineering Billboard Lease Agreement 12,300.00 Community Service Payments 8,854.18 County Clerk-Indexing Fees 4,235.00 W/C Reimbursement 131,898.13","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":65,"line":49,"text":"Transportation Donations 3,804.00 Reimbursement - Grants Prior Years Charges 300,049.80 Dog Park Registration 5,710.00 Parks Stage Rental 9,750.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":65,"line":58,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 15","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":66,"line":6,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":66,"line":10,"text":" Analysis of Non Budget Revenue Amount RRT: Fuel Expense 83,063.95","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":66,"line":14,"text":"Autopsy Reports 5,553.00 Inmate SSI Payment 13,800.00 Interest and Costs on Taxes 247.58 Prosecutor DOJ Task Force 6,742.47","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":66,"line":25,"text":"Sale of Scrap Metal 2,693.00 Drainage- Road Agreements 39,215.00 Courts - Archive Space 5,000.00 Courts - Mail Distribution Agreement 210,000.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":66,"line":27,"text":"Courts - Archive Space 5,000.00 Courts - Mail Distribution Agreement 210,000.00 $ 9,378,179.56","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":66,"line":34,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 16","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":67,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":67,"line":10,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":67,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":67,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED OPERATIONS - Within \"CAPS\"","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":67,"line":17,"text":"Board of Chosen Commissioners: Salaries and Wages $ 547,000.00 $ 547,000.00 $ 542,462.97 $ - $ 4,537.03 $ - Other Expenses 7,000.00 7,000.00 6,656.25 - 343.75 - County Administrator:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":67,"line":20,"text":"County Administrator: Salaries and Wages 1,537,933.00 1,537,933.00 1,443,804.79 - 94,128.21 - Other Expenses 91,800.00 91,800.00 36,756.02 2,500.00 52,543.98 - Management System & Budget Analysis:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":67,"line":22,"text":"Other Expenses 91,800.00 91,800.00 36,756.02 2,500.00 52,543.98 - Management System & Budget Analysis: Salaries and Wages 697,659.00 697,659.00 590,610.70 - 107,048.30 - Other Expenses 122,650.00 122,650.00 37,093.54 403.75 85,152.71 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":67,"line":23,"text":"Management System & Budget Analysis: Salaries and Wages 697,659.00 697,659.00 590,610.70 - 107,048.30 - Other Expenses 122,650.00 122,650.00 37,093.54 403.75 85,152.71 - Wireless Technologies Division:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":67,"line":34,"text":"County Adjuster's Office: Salaries and Wages 240,171.00 240,171.00 229,330.10 - 10,840.90 - Other Expenses 85,965.00 85,965.00 67,858.83 1,785.94 16,320.23 - Department of Finance:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":67,"line":37,"text":"Department of Finance: Salaries and Wages 1,873,763.00 1,873,763.00 1,676,021.11 1,000.00 196,741.89 - Other Expenses 142,000.00 142,000.00 63,656.72 8,626.10 69,717.18 - Clerk of the Board:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":67,"line":40,"text":"Clerk of the Board: Salaries and Wages 1,195,174.00 1,195,174.00 1,075,660.56 - 119,513.44 - Other Expenses 46,009.00 46,009.00 22,576.01 3,461.42 19,971.57 - Business Development and Tourism:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":67,"line":45,"text":"Employee Relations: Salaries and Wages 1,279,746.00 1,279,746.00 1,228,077.55 - 51,668.45 - Other Expenses 17,800.00 17,800.00 9,937.46 4,083.27 3,779.27 - Personnel Training Program:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":67,"line":58,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":10,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED County Clerk:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":15,"text":"County Clerk: Salaries and Wages 2,610,624.00 2,610,624.00 2,412,097.04 - 198,526.96 - Other Expenses 419,100.00 419,100.00 351,131.86 38,168.51 29,799.63 - Prosecutor Programs:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":20,"text":"Prosecutor: Salaries and Wages 16,760,028.00 16,560,028.00 16,345,467.42 - 214,560.58 - Other Expenses 688,500.00 813,500.00 603,656.82 168,622.39 41,220.79 - Gang Violence Initiative:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":23,"text":"Gang Violence Initiative: Salaries and Wages 616,555.00 691,555.00 635,027.11 - 56,527.89 - Purchase Department: Salaries and Wages 574,560.00 574,560.00 539,284.59 - 35,275.41 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":24,"text":"Salaries and Wages 616,555.00 691,555.00 635,027.11 - 56,527.89 - Purchase Department: Salaries and Wages 574,560.00 574,560.00 539,284.59 - 35,275.41 - Other Expenses 12,834.00 12,834.00 7,819.31 4,709.27 305.42 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":25,"text":"Purchase Department: Salaries and Wages 574,560.00 574,560.00 539,284.59 - 35,275.41 - Other Expenses 12,834.00 12,834.00 7,819.31 4,709.27 305.42 - Warehouse/Record Storage:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":28,"text":"Warehouse/Record Storage: Salaries and Wages 340,412.00 340,412.00 320,965.34 - 19,446.66 - Other Expenses 4,239.00 4,239.00 2,804.52 1,097.51 336.97 - 18 Buildings and Grounds:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":31,"text":"18 Buildings and Grounds: Salaries and Wages 7,109,400.00 7,109,400.00 6,885,811.48 223,588.52 - Other Expenses 3,202,189.00 3,881,189.00 2,524,992.58 1,167,734.21 188,462.21 - Security:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":34,"text":"Security: Salaries and Wages 4,270,209.00 4,270,209.00 4,217,381.00 - 52,828.00 - Other Expenses 80,800.00 80,800.00 59,234.29 21,549.95 15.76 - Insurance:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":36,"text":"Other Expenses 80,800.00 80,800.00 59,234.29 21,549.95 15.76 - Insurance: Ocean County Insurance Commission 8,335,658.00 8,335,658.00 8,335,658.00 - - Group Insurance for Employees 54,560,335.00 54,560,335.00 49,588,305.28 281,026.75 4,691,002.97 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":37,"text":"Insurance: Ocean County Insurance Commission 8,335,658.00 8,335,658.00 8,335,658.00 - - Group Insurance for Employees 54,560,335.00 54,560,335.00 49,588,305.28 281,026.75 4,691,002.97 - Health Benefit Waiver 42,900.00 42,900.00 29,100.00 - 13,800.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":38,"text":"Ocean County Insurance Commission 8,335,658.00 8,335,658.00 8,335,658.00 - - Group Insurance for Employees 54,560,335.00 54,560,335.00 49,588,305.28 281,026.75 4,691,002.97 - Health Benefit Waiver 42,900.00 42,900.00 29,100.00 - 13,800.00 - Employee Physicals & Policy 127,500.00 127,500.00 84,818.50 33,141.50 9,540.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":39,"text":"Group Insurance for Employees 54,560,335.00 54,560,335.00 49,588,305.28 281,026.75 4,691,002.97 - Health Benefit Waiver 42,900.00 42,900.00 29,100.00 - 13,800.00 - Employee Physicals & Policy 127,500.00 127,500.00 84,818.50 33,141.50 9,540.00 - Insurance Consultant 225,000.00 225,000.00 9,428.00 190,572.00 25,000.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":41,"text":"Employee Physicals & Policy 127,500.00 127,500.00 84,818.50 33,141.50 9,540.00 - Insurance Consultant 225,000.00 225,000.00 9,428.00 190,572.00 25,000.00 - Workmen's Compensation Trust (40A: 10-6) 2,098,842.00 2,098,842.00 2,098,842.00 - - - Self Insurance - Police Professionals 1,000.00 1,000.00 1,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":42,"text":"Insurance Consultant 225,000.00 225,000.00 9,428.00 190,572.00 25,000.00 - Workmen's Compensation Trust (40A: 10-6) 2,098,842.00 2,098,842.00 2,098,842.00 - - - Self Insurance - Police Professionals 1,000.00 1,000.00 1,000.00 - - - Self Insurance - Auto Liability 1,000.00 1,000.00 1,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":43,"text":"Workmen's Compensation Trust (40A: 10-6) 2,098,842.00 2,098,842.00 2,098,842.00 - - - Self Insurance - Police Professionals 1,000.00 1,000.00 1,000.00 - - - Self Insurance - Auto Liability 1,000.00 1,000.00 1,000.00 - - - Self Insurance - General Liability 1,000.00 1,000.00 1,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":44,"text":"Self Insurance - Police Professionals 1,000.00 1,000.00 1,000.00 - - - Self Insurance - Auto Liability 1,000.00 1,000.00 1,000.00 - - - Self Insurance - General Liability 1,000.00 1,000.00 1,000.00 - - - Self Insurance - Unemployment 100,000.00 100,000.00 100,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":45,"text":"Self Insurance - Auto Liability 1,000.00 1,000.00 1,000.00 - - - Self Insurance - General Liability 1,000.00 1,000.00 1,000.00 - - - Self Insurance - Unemployment 100,000.00 100,000.00 100,000.00 - - - Self Insurance - Public Officials Trust 1,000.00 1,000.00 1,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":46,"text":"Self Insurance - General Liability 1,000.00 1,000.00 1,000.00 - - - Self Insurance - Unemployment 100,000.00 100,000.00 100,000.00 - - - Self Insurance - Public Officials Trust 1,000.00 1,000.00 1,000.00 - - - Property 1,000.00 1,000.00 1,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":47,"text":"Self Insurance - Unemployment 100,000.00 100,000.00 100,000.00 - - - Self Insurance - Public Officials Trust 1,000.00 1,000.00 1,000.00 - - - Property 1,000.00 1,000.00 1,000.00 - - - Stationary, Printing and Advertising: -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":68,"line":55,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":69,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":69,"line":10,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":69,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":69,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Postage:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":69,"line":17,"text":"Office of Information Technology: Salaries and Wages 3,589,761.00 3,589,761.00 3,330,616.11 3,000.00 256,144.89 - Other Expenses 5,253,542.00 5,253,542.00 3,702,922.49 1,121,193.50 429,426.01 - Printing & Graphic Arts:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":69,"line":20,"text":"Printing & Graphic Arts: Salaries and Wages 604,380.00 604,380.00 516,230.26 - 88,149.74 - Other Expenses 256,000.00 256,000.00 148,075.85 70,708.91 37,215.24 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":69,"line":31,"text":"19 County Surrogate: Salaries and Wages 1,225,287.00 1,225,287.00 1,170,180.55 - 55,106.45 - Other Expenses 27,788.00 27,788.00 23,257.26 3,034.69 1,496.05 - Sheriff's Office- Judicial Function:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":69,"line":40,"text":"Office of the Sheriff: Salaries & Wages 20,364,055.00 20,151,895.00 19,864,002.19 - 287,892.81 - Other Expenses 671,000.00 883,160.00 422,684.42 439,117.51 21,358.07 - Sheriff's - 911 System (N.J.S. 40A:45.4(r):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":69,"line":43,"text":"Sheriff's - 911 System (N.J.S. 40A:45.4(r): Salaries & Wages 4,637,285.00 4,637,285.00 4,037,982.61 - 599,302.39 - Other Expenses 803,000.00 803,000.00 91,554.67 666,653.32 44,792.01 - Sheriff - Communication and Operations Division: -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":69,"line":52,"text":"Board of Taxation: Salaries & Wages 669,045.00 669,045.00 637,374.29 - 31,670.71 - Other Expenses 17,400.00 17,400.00 7,673.59 561.18 9,165.23 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":69,"line":58,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":70,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":70,"line":10,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":70,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":70,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED County Medical Examiner:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":70,"line":15,"text":"County Medical Examiner: Salaries & Wages 1,083,724.00 1,083,724.00 869,457.99 - 214,266.01 - Other Expenses 2,000,000.00 2,000,000.00 1,163,184.59 402,490.94 434,324.47 - Shade Tree Commission:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":70,"line":18,"text":"Shade Tree Commission: Salaries & Wages 120,131.00 120,131.00 118,064.21 - 2,066.79 - Other Expenses 36,900.00 36,900.00 4,585.02 27,871.97 4,443.01 - Election Expense:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":70,"line":21,"text":"Election Expense: Salaries & Wages 366,840.00 366,840.00 331,317.33 - 35,522.67 - Other Expenses 1,305,276.00 1,305,276.00 794,779.68 306,022.67 204,473.65 - Election Board:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":70,"line":24,"text":"Election Board: Salaries & Wages 2,621,174.00 2,621,174.00 2,236,881.10 - 384,292.90 - Rent of Polling Places: Other Expenses 96,500.00 96,500.00 75,200.00 6,700.00 14,600.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":70,"line":34,"text":"Consumer Affairs (N.J.S 40:23-6-47 Salaries & Wages 892,611.00 892,611.00 799,494.46 - 93,116.54 - Other Expenses 4,750.00 4,750.00 - - 4,750.00 - County Planning Board (RS 40:27-3)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":70,"line":37,"text":"County Planning Board (RS 40:27-3) Salaries & Wages 999,529.00 999,529.00 793,797.73 - 205,731.27 - Other Expenses 121,150.00 121,150.00 47,359.17 34,039.19 39,751.64 - Construction Board of Appeals (N.J.S. 52:27D-127):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":70,"line":44,"text":"Office of the Fire Marshal (40A:14-2): Salaries & Wages 993,623.00 993,623.00 896,918.01 - 96,704.99 - Clean Vessel Act P.L. 102-587: Other Expenses 50,000.00 50,000.00 45,000.00 - 5,000.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":70,"line":53,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":71,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":71,"line":10,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":71,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":71,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ROADS AND BRIDGES:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":71,"line":16,"text":"Roads: Salaries & Wages 10,616,402.00 10,616,402.00 10,610,927.05 - 5,474.95 - Other Expenses 2,022,000.00 2,022,000.00 650,551.73 1,352,582.70 18,865.57 - Vehicle Services:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":71,"line":19,"text":"Vehicle Services: Salaries & Wages 3,692,418.00 3,692,418.00 3,399,342.60 - 293,075.40 - Other Expenses 211,000.00 211,000.00 80,557.95 74,599.70 55,842.35 - Engineering Department:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":71,"line":22,"text":"Engineering Department: Salaries & Wages 6,395,109.00 6,195,109.00 5,723,033.28 - 472,075.72 - Other Expenses 323,541.00 323,541.00 219,570.09 74,617.89 29,353.02 - Beach Erosion:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":71,"line":27,"text":"Transportation Services: Salaries & Wages 3,488,641.00 3,488,641.00 3,250,507.88 - 238,133.12 - Other Expenses 298,395.00 298,395.00 211,902.87 16,387.97 70,104.16 - 21 Shared Services Agreements:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":71,"line":29,"text":"Other Expenses 298,395.00 298,395.00 211,902.87 16,387.97 70,104.16 - 21 Shared Services Agreements: Other Expenses - Engineer - 8,000.00 8,000.00 - - - Other Expenses - Municipal Aid Roads - 470,627.00 362,019.07 11,844.00 96,763.93 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":71,"line":36,"text":"Other Expenses 204,500.00 204,500.00 90,051.27 - 114,448.73 - ARPA- Revenue Replacement Beach Replenishment Other Expenses 7,550,000.00 7,550,000.00 6,917,311.87 - 632,688.13 - Bridges","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":71,"line":47,"text":"Department of Corrections: Salaries & Wages 23,571,095.00 23,271,095.00 22,341,397.23 - 929,697.77 - Other Expenses 890,000.00 890,000.00 475,508.63 253,586.22 160,905.15 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":71,"line":53,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":72,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":72,"line":10,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":72,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":72,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Corrections - Healthcare Services:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":72,"line":28,"text":"Department of Human Services: Salaries & Wages 805,768.00 805,768.00 800,604.95 - 5,163.05 - 22 Other Expenses 465,076.00 465,076.00 222,841.22 213,695.96 28,538.82 - Aid to CONTACT of Ocean County (N.J.S. 40:5-2.9) 11,663.00 11,663.00 11,663.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":72,"line":37,"text":"Fire and First Aid Training Center: Salaries & Wages 429,944.00 429,944.00 337,671.04 - 92,272.96 - Other Expenses 70,000.00 70,000.00 44,758.75 22,326.00 2,915.25 - Aid to First Aid Captain's Association (N.J.S. 40:5-2):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":72,"line":56,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":73,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":73,"line":10,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":73,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":73,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Juvenile Services - Education Programs:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":73,"line":19,"text":"Juvenile Services: Salaries & Wages 3,668,411.00 3,668,411.00 3,507,314.04 - 161,096.96 - Other Expenses 253,200.00 353,200.00 200,393.40 12,352.51 140,454.09 - Juvenile Services - Non-Secure Programs:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":73,"line":26,"text":"Office of Senior Services: Salaries & Wages 856,694.00 756,694.00 591,577.10 - 165,116.90 - Other Expenses 3,122,256.00 3,122,256.00 3,077,722.04 2,772.26 41,761.70 - Aid to Ocean County Economic Action Now, Inc. (N.J.S. 40:23-8.18-19) 71,379.00 71,379.00 71,379.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":73,"line":38,"text":"Solid Waste Management: Salaries & Wages 2,601,596.00 2,601,596.00 2,580,346.66 - 21,249.34 - Other Expenses 790,000.00 790,000.00 494,422.61 289,119.63 6,457.76 - Disability Awareness Through Education (D.A.T.E.):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":73,"line":55,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":74,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":74,"line":10,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":74,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":74,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Public Health Priority Funding (N.J.S.A.26:2F-1)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":74,"line":32,"text":"County Superintendent of Schools: Salaries & Wages 307,223.00 307,223.00 277,854.54 - 29,368.46 - Other Expenses 11,500.00 11,500.00 5,349.32 1,296.96 4,853.72 - Vocational School:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":74,"line":37,"text":"County Extension Service Farm and Home Demonstration: Salaries & Wages 375,542.00 375,542.00 348,343.92 - 27,198.08 - Other Expenses 24,128.00 24,128.00 15,026.33 6,096.92 3,004.75 - Rutgers Co-Op Extension:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":74,"line":54,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":75,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":75,"line":10,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":75,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":75,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED County Historical Society Museum (N.J.S. 40:32-6):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":75,"line":25,"text":"County Parks (N.J.S. 40:32-2.4): Salaries & Wages 7,215,826.00 7,215,826.00 6,679,964.02 - 535,861.98 - Other Expenses 482,457.00 482,457.00 389,251.84 77,500.00 15,705.16 - County Parks - Non-Profit Program:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":75,"line":46,"text":"County Air Park: Salaries & Wages 80,275.00 80,275.00 69,739.19 - 10,535.81 - Other Expenses 10,000.00 10,000.00 1,795.00 1,222.92 6,982.08 - Purchase of County Fleet:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":75,"line":48,"text":"Other Expenses 10,000.00 10,000.00 1,795.00 1,222.92 6,982.08 - Purchase of County Fleet: Other Expenses 1,500,000.00 1,500,000.00 - 1,002,144.05 497,855.95 - Repairs and Maintenance of County Vehicles:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":75,"line":56,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":76,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":76,"line":10,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":76,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":76,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Environmental Insurance Fund:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":76,"line":14,"text":" Environmental Insurance Fund: Other Expenses 750,000.00 750,000.00 5,272.35 446,165.24 298,562.41 - Rental/Lease Office Premises:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":76,"line":20,"text":"Other Expenses 1,350.00 1,350.00 - - 1,350.00 - Purchase, Replacement, Repairs and Rental of Equipment: Other Expenses 214,200.00 214,200.00 139,355.15 6,815.26 68,029.59 - Aid to Vet Works:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":76,"line":25,"text":"Veteran's Service Bureau: Salaries & Wages 536,573.00 536,573.00 504,473.22 - 32,099.78 - Other Expenses 220,158.00 220,158.00 185,563.06 5,749.61 28,845.33 - Ocean County Police and Firemen's Association (N.J.S. 40:23-8.9):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":76,"line":29,"text":"Other Expenses 2,500.00 2,500.00 - - 2,500.00 - 26 Salary Settlements and Adjustments: Salaries & Wages 500,000.00 500,000.00 - - 500,000.00 - Accumulated Sick Leave at Retirement:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":76,"line":30,"text":"26 Salary Settlements and Adjustments: Salaries & Wages 500,000.00 500,000.00 - - 500,000.00 - Accumulated Sick Leave at Retirement: Salaries & Wages 466,511.00 466,511.00 466,511.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":76,"line":32,"text":"Accumulated Sick Leave at Retirement: Salaries & Wages 466,511.00 466,511.00 466,511.00 - - - N.J. Association of Counties: Other Expenses 28,006.00 28,006.00 27,570.00 - 436.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":76,"line":53,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":77,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":77,"line":10,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":77,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":77,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Grant Management:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":77,"line":14,"text":" Grant Management: Matching Funds for Future Grants: Other Expenses 1,088,090.00 402,210.00 - - 402,210.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":77,"line":15,"text":"Grant Management: Matching Funds for Future Grants: Other Expenses 1,088,090.00 402,210.00 - - 402,210.00 - Local:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":77,"line":29,"text":" 27 PUBLIC AND PRIVATE PROGRAMS OFFSET BY REVENUES: Grant Management: Adult Protective Services 451,670.00 672,037.00 672,037.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":77,"line":30,"text":"27 PUBLIC AND PRIVATE PROGRAMS OFFSET BY REVENUES: Grant Management: Adult Protective Services 451,670.00 672,037.00 672,037.00 - - - Area Plan III-E - Admin 35,652.00 35,652.00 35,652.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":77,"line":38,"text":"ARPA- Housing and Homelessness 7,452,576.00 7,452,576.00 7,452,576.00 - - - ARPA- Benefits Navigator 900,000.00 900,000.00 900,000.00 - - - ARPA- Aging and Disability Program 843,360.00 843,360.00 843,360.00 - - - ARPA- On Point Expansion 550,000.00 550,000.00 550,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":77,"line":50,"text":"ARPA- Vaccine & Testing Time 60,663.00 60,663.00 60,663.00 - - - ARPA-Inclusive Rec Grant - 3,500,000.00 500,000.00 2,447,520.21 552,479.79 - ARPA-Teen Suicide Prev Prog - 300,000.00 300,000.00 - - - ARPA-Trauma Loss/Disaster Child - 300,000.00 300,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":77,"line":56,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":78,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":78,"line":10,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":78,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":78,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ARPA-Human Trafficking Prevent - 300,000.00 300,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":78,"line":20,"text":"ARPA-Older Worker Upskill Prog - 375,000.00 375,000.00 - - - ARPA-Nonprofit Grant Writing - 30,000.00 30,000.00 - - - ARPA-Child Learning Loss Prog - 240,000.00 240,000.00 - - - ARPA-Long Beach Stormwater-1 - 1,250,000.00 1,250,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":78,"line":29,"text":"Clean Communities - 243,081.00 243,081.00 - - - 28 Community Development Block Grant FY23 - 1,383,703.00 1,383,703.00 - - - Community Proj Funding Fy23 - 300,000.00 300,000.00 - - - Council of the Arts FY23 264,500.00 264,500.00 264,500.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":78,"line":44,"text":"Hazard Mitigation Sheriff - 200,000.00 200,000.00 - - - Insurance Fraud Program 250,000.00 250,000.00 250,000.00 - - - Janssen 2023 - 339,470.00 339,470.00 - - - Juvenile Detention Alternative Initiative 120,000.00 120,000.00 120,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":78,"line":49,"text":"Law Enforcement Train & Equip FY13 - 21,878.00 21,878.00 - - - Mallinckrodt Payment 1 104,325.00 104,325.00 104,325.00 - - - Mallinckrodt Payment 2 122,735.00 122,735.00 MAT Initiative FY24 - 414,526.00 414,526.00 - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":78,"line":50,"text":"Mallinckrodt Payment 1 104,325.00 104,325.00 104,325.00 - - - Mallinckrodt Payment 2 122,735.00 122,735.00 MAT Initiative FY24 - 414,526.00 414,526.00 - - Medicaid Match 36,295.00 36,295.00 36,295.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":78,"line":56,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":79,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":79,"line":10,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":79,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":79,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Move Over Enforcement 40,000.00 40,000.00 40,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":79,"line":26,"text":"Ocean Area Plan - State FY23 119,796.00 124,446.00 124,446.00 - - - Ocean Area Plan Grant FY22 14,190.00 14,190.00 14,190.00 - - - Ocean Area Plan Grant FY23 2,495,167.00 2,911,252.00 2,911,252.00 - - - Operation Ocean Surge 13,440.00 13,640.00 13,640.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":79,"line":27,"text":"Ocean Area Plan Grant FY22 14,190.00 14,190.00 14,190.00 - - - Ocean Area Plan Grant FY23 2,495,167.00 2,911,252.00 2,911,252.00 - - - Operation Ocean Surge 13,440.00 13,640.00 13,640.00 - - - 29 Operation Helping Hands FY22/23 41,270.00 41,270.00 41,270.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":79,"line":41,"text":"SmartSTEPS Program Fy23 - 1,605.00 1,605.00 - - - S.A.N.E. Grant - 183,514.00 183,514.00 - - - Senior Citizens and Persons with Disabilities 2,295,839.00 2,295,839.00 2,295,839.00 - - - State Body Armor - Corrections FY22 11,083.00 11,083.00 11,083.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":79,"line":49,"text":"State Facilities Education Act - 72,000.00 72,000.00 - - - State Health Insurance Assistance Program - 48,000.00 48,000.00 - - - State Homeland Security 233,695.00 233,695.00 233,695.00 - - - State Homeland Security FY 23 - 245,592.00 245,592.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":79,"line":56,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":80,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":80,"line":10,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":80,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":80,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED STP Supplemental Support 23 - 15,000.00 15,000.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":80,"line":32,"text":" Total Public and Private Programs Offset by Revenues 29,307,016.00 64,520,242.00 61,336,225.00 2,631,537.21 552,479.79 - Contingent 200,000.00 200,000.00 4,942.46 - 195,057.54 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":80,"line":39,"text":"Detail: Salaries & Wages 143,428,707.00 142,491,547.00 135,233,926.32 4,000.00 7,253,620.68 - Other Expenses 238,328,968.00 273,950,367.00 230,129,210.56 26,514,611.76 17,306,544.68 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":80,"line":49,"text":"Road Overlays and Reconstruction - Engineering 1,020,000.00 1,020,000.00 681,010.99 334,882.76 4,106.25 - Purchase of Data Processing Equipment 9,017,663.00 9,017,663.00 3,638,889.55 2,060,854.49 3,317,918.96 - Purchase of Communication Equipment 500,000.00 500,000.00 27,496.20 7,102.78 465,401.02 - Purchase of Office Equipment, Machinery and Furniture 3,350,000.00 3,350,000.00 408,215.05 1,867,015.70 1,074,769.25 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":80,"line":50,"text":"Purchase of Data Processing Equipment 9,017,663.00 9,017,663.00 3,638,889.55 2,060,854.49 3,317,918.96 - Purchase of Communication Equipment 500,000.00 500,000.00 27,496.20 7,102.78 465,401.02 - Purchase of Office Equipment, Machinery and Furniture 3,350,000.00 3,350,000.00 408,215.05 1,867,015.70 1,074,769.25 - Purchase of Trucks 4,500,000.00 4,500,000.00 - 3,818,661.00 681,339.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":80,"line":51,"text":"Purchase of Communication Equipment 500,000.00 500,000.00 27,496.20 7,102.78 465,401.02 - Purchase of Office Equipment, Machinery and Furniture 3,350,000.00 3,350,000.00 408,215.05 1,867,015.70 1,074,769.25 - Purchase of Trucks 4,500,000.00 4,500,000.00 - 3,818,661.00 681,339.00 - Timekeeping Software and Equipment 115,000.00 115,000.00 76,704.49 - 38,295.51 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":80,"line":52,"text":"Purchase of Office Equipment, Machinery and Furniture 3,350,000.00 3,350,000.00 408,215.05 1,867,015.70 1,074,769.25 - Purchase of Trucks 4,500,000.00 4,500,000.00 - 3,818,661.00 681,339.00 - Timekeeping Software and Equipment 115,000.00 115,000.00 76,704.49 - 38,295.51 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":80,"line":57,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":81,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":81,"line":10,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":81,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":81,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Engineering Projects - Design, Permits and Other 200,000.00 767,614.00 41,243.03 718,431.26 7,939.71 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":81,"line":22,"text":" COUNTY DEBT SERVICE: Payment of State Aid County College Bonds (N.J.S. 18A:64A-22.6) 2,285,000.00 2,285,000.00 2,285,000.00 - - - Other Bonds 38,400,000.00 38,400,000.00 38,400,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":81,"line":23,"text":"COUNTY DEBT SERVICE: Payment of State Aid County College Bonds (N.J.S. 18A:64A-22.6) 2,285,000.00 2,285,000.00 2,285,000.00 - - - Other Bonds 38,400,000.00 38,400,000.00 38,400,000.00 - - - Interest on State Aid County College Bonds (N.J.S. 18A:64A-22.6) 309,340.00 309,340.00 309,339.58 - - 0.42","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":81,"line":30,"text":"31 Total County Debt Service 58,159,904.00 58,159,904.00 58,158,762.86 - - 1,141.14 DEFERRED CHARGES AND STATUTORY EXPENDITURES:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":81,"line":32,"text":" DEFERRED CHARGES AND STATUTORY EXPENDITURES: Deferred Charges to Future Taxation - Unfunded: 20-06: Design of County Roads 1,425,000.00 1,425,000.00 1,425,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":81,"line":36,"text":"22-13: Clubhouse Culvert, MA 712,500.00 712,500.00 712,500.00 - - - 21-26: Purchase Election Equipment 456,472.00 456,472.00 456,472.00 - - - 21-05: Railroad Avenue Bridge 927,253.00 927,253.00 927,252.06 - - 0.94 19-22: Barnegat Branch Trail 950,000.00 950,000.00 950,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":81,"line":48,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":82,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":82,"line":10,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":82,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":82,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Statutory Expenditures:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":82,"line":14,"text":" Statutory Expenditures: Public Employees' Retirement System 15,687,618.00 15,687,618.00 15,687,618.00 - - - Social Security System (O.A.S.I.) 10,580,000.00 10,580,000.00 10,247,365.42 - 332,634.58 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":82,"line":19,"text":"Defined Contribution Retirement Plan 100,000.00 100,000.00 34,752.97 - 65,247.03 - Other Pension Liabilities 200,000.00 700,000.00 81,534.28 - 618,465.72 - N.J. Temporary Disability Insurance 394,695.00 394,695.00 9,908.03 - 384,786.97 - N.J. Catastrophic Illness Fund - Right-to-Know 6,600.00 6,600.00 6,600.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":82,"line":20,"text":"Other Pension Liabilities 200,000.00 700,000.00 81,534.28 - 618,465.72 - N.J. Temporary Disability Insurance 394,695.00 394,695.00 9,908.03 - 384,786.97 - N.J. Catastrophic Illness Fund - Right-to-Know 6,600.00 6,600.00 6,600.00 - - - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":82,"line":23,"text":" Total Deferred Charges and Statutory Appropriations 53,099,421.00 53,599,421.00 52,111,271.58 - 1,401,135.30 87,014.12 Total General Appropriations for County Purposes $ 552,420,663.00 $ 588,172,516.00 $ 517,075,639.63 $ 37,966,344.93 $ 33,042,376.18 88,155.26","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":82,"line":25,"text":" Total General Appropriations for County Purposes $ 552,420,663.00 $ 588,172,516.00 $ 517,075,639.63 $ 37,966,344.93 $ 33,042,376.18 88,155.26 Original Budget $ 552,420,663.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":82,"line":27,"text":" Original Budget $ 552,420,663.00 32 Appropriation by 40A:4-87 35,751,853.00 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":82,"line":28,"text":"Original Budget $ 552,420,663.00 32 Appropriation by 40A:4-87 35,751,853.00 $ 588,172,516.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":82,"line":34,"text":"Inventory - Central Supply Warehouse 417,369.92 Local Match - Due to Grant Fund 761,976.00 Reserve for Federal & State Grants 61,336,225.00 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":82,"line":35,"text":"Local Match - Due to Grant Fund 761,976.00 Reserve for Federal & State Grants 61,336,225.00 $ 517,075,639.63","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":82,"line":42,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":83,"line":30,"text":"Road Opening Permits 238,841.78 206,920.78 P.B./Engineering Developer Agreement 416,483.35 416,483.35 Subdivision and Site Plan Fees 25,474.32 29,579.82 Uniform Fire Safety Act N.J.S.A. 53:27D-192 579,068.69 647,554.81","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":83,"line":35,"text":"Solid Waste Inclusion 44,085.05 44,085.05 Recycling Revenue and Residue 5,037,005.31 4,175,229.47 Inmate Welfare Fund - Commissary Account 936,168.32 728,103.90 Disposal of Forfeited Property - Department of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":83,"line":44,"text":"Storm Recovery 3,783,966.58 3,191,573.81 Self Insurance - General 17,377,621.93 23,831,251.28 Self Insurance - Unemployment Insurance 2,071,388.09 1,938,490.58 Weights and Measures 81,818.79 144,056.51","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":83,"line":45,"text":"Self Insurance - General 17,377,621.93 23,831,251.28 Self Insurance - Unemployment Insurance 2,071,388.09 1,938,490.58 Weights and Measures 81,818.79 144,056.51 Tax Board Filing Fees 685,645.60 760,273.55","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":83,"line":64,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 33","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":84,"line":6,"text":"GENERAL CAPITAL FUND STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE REGULATORY BASIS DECEMBER 31, 2023 AND 2022","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":84,"line":23,"text":" LIABILITIES, RESERVES & FUND BALANCE Interfund - Current Fund $ 216,215.66 $ 109,396.98","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":84,"line":35,"text":"Interest Earned on Proceeds of Bonds 2,538,623.44 1,580,993.70 Payment of Serial Bonds 7,456,151.05 5,431,822.10 Beach Erosion 4,717,146.75 3,573,146.75 Interest on State Aid 556,612.07 184,461.23","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":84,"line":41,"text":"Reserve for Accounts Receivable 7,180,000.00 7,435,000.00 Fund Balance 821,714.31 722,359.41 Total $ 887,703,862.54 $ 770,016,400.94","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":84,"line":53,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 34","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":85,"line":6,"text":"GENERAL CAPITAL FUND STATEMENT OF FUND BALANCE - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":85,"line":21,"text":"Decreased by Disbursements: Utilization as Current Fund Anticipated Revenue 722,359.00 Balance, December 31, 2023 $ 821,714.31","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":85,"line":28,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 35","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":86,"line":6,"text":"GENERAL FIXED ASSETS ACCOUNT GROUP STATEMENTS OF GENERAL FIXED ASSETS AND FUND BALANCE REGULATORY BASIS DECEMBER 31, 2023 AND 2022","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":86,"line":24,"text":" FUND BALANCE ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":86,"line":32,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 36","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":87,"line":6,"text":" NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":89,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":89,"line":32,"text":" The financial statements of the component unit of the County of Ocean are not presented in accordance with Governmental Accounting Standards Board Statement No. 14, as amended by GASB Statements 39, 61, 80, 90, and 94. If the provisions of these GASB statements had been complied with, the financial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":89,"line":34,"text":"with Governmental Accounting Standards Board Statement No. 14, as amended by GASB Statements 39, 61, 80, 90, and 94. If the provisions of these GASB statements had been complied with, the financial statements of the following component unit would have been either blended or discretely presented with the financial statements of the County, the primary government:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":89,"line":36,"text":"statements of the following component unit would have been either blended or discretely presented with the financial statements of the County, the primary government: Ocean County Board of Health","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":89,"line":49,"text":" The financial statements of the County of Ocean contain all funds and account groups in accordance with the \"Requirements of Audit\" as promulgated by the State of New Jersey, Department of Community Affairs, Division of Local Government Services. The principles and practices established by the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":89,"line":53,"text":"Requirements of Audit are designed primarily for determining compliance with legal provisions and budgetary restrictions and as a means of reporting on the stewardship of public officials with respect to public funds. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":90,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":90,"line":8,"text":" Generally, the financial statements are presented using the flow of current financial resources measurement focus and modified accrual basis of accounting with minor exceptions as mandated by these \"Requirements\". In addition, the prescribed accounting principles previously referred to differ in certain","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":90,"line":14,"text":" In accordance with the \"Requirements\", the County of Ocean accounts for its financial transactions through the use of separate funds which are described as follows: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":90,"line":17,"text":" Current Fund - is used to account for all revenues and expenditures applicable to the general operations of County departments. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":90,"line":20,"text":" Grant Fund - is used to account for resources and expenditures of Federal, State and Local Grant Funds. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":90,"line":27,"text":" General Capital Fund - is used to account for financial resources to be used for the acquisition of general capital facilities. The major resources are derived from the sale of serial bonds and bond anticipation notes.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":90,"line":34,"text":" Budgets and Budgetary Accounting - The County must adopt an annual budget for its Current Fund and Open Space Trust in accordance with N.J.S.A.40A:4 et seq. N.J.S.A.40A:4-5 requires the governing body to introduce and approve the annual county budget no later than February 10 of each year. At","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":90,"line":36,"text":"Open Space Trust in accordance with N.J.S.A.40A:4 et seq. N.J.S.A.40A:4-5 requires the governing body to introduce and approve the annual county budget no later than February 10 of each year. At introduction, the governing body shall fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to the hearing in a newspaper published and circulating","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":90,"line":37,"text":"to introduce and approve the annual county budget no later than February 10 of each year. At introduction, the governing body shall fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to the hearing in a newspaper published and circulating in the County. The public hearing must not be held less than twenty-eight days after the date the budget","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":90,"line":39,"text":"advertise the time and place at least ten days prior to the hearing in a newspaper published and circulating in the County. The public hearing must not be held less than twenty-eight days after the date the budget was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A.40A-9. Amendments to adopted budgets, if","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":90,"line":41,"text":"was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A.40A-9. Amendments to adopted budgets, if any, are detailed in the statements of revenues and expenditures. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":90,"line":42,"text":"budget or may amend the budget in accordance with N.J.S.A.40A-9. Amendments to adopted budgets, if any, are detailed in the statements of revenues and expenditures. An extension of the statutory dates for introduction, approval, and adoption of the county budget may be","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":90,"line":44,"text":" An extension of the statutory dates for introduction, approval, and adoption of the county budget may be granted by the Director of the Division of Local Government Services, with the permission of the Local Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":90,"line":45,"text":"An extension of the statutory dates for introduction, approval, and adoption of the county budget may be granted by the Director of the Division of Local Government Services, with the permission of the Local Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the County's financial statements.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":90,"line":46,"text":"granted by the Director of the Division of Local Government Services, with the permission of the Local Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the County's financial statements. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":90,"line":47,"text":"Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the County's financial statements. Cash, Cash Equivalents and Investments - Cash and cash equivalents include petty cash, change funds,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":91,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":91,"line":11,"text":"the United States or of the State of New Jersey or in the New Jersey Cash Management Fund. N.J.S.A.40A:5-15.1 provides a list of investments which may be purchased by New Jersey county and municipal units. In addition, other State statutes permit investments in obligations issued by local authorities and other state agencies.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":91,"line":18,"text":"such funds are secured in accordance with the Governmental Unit Deposit Protection Act (\"GUDPA\"), a multiple financial institutional collateral pool, which was enacted in 1970 to protect governmental units from a loss of funds on deposit with a failed banking institution in New Jersey. Public depositories include State or federally chartered banks, savings banks or associations located in or having a branch","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":91,"line":36,"text":" Inventories of Supplies - the costs of inventories of supplies for all funds are recorded as expenditures at the time the individual items are purchased. GAAP requires that the cost of inventories be reflected on the balance sheet until utilized and expended. A general supplies inventory is reported in the current fund","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":91,"line":37,"text":"Inventories of Supplies - the costs of inventories of supplies for all funds are recorded as expenditures at the time the individual items are purchased. GAAP requires that the cost of inventories be reflected on the balance sheet until utilized and expended. A general supplies inventory is reported in the current fund and is maintained through a central supply warehouse. Departments are charged for the cost of supplies","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":91,"line":38,"text":"the time the individual items are purchased. GAAP requires that the cost of inventories be reflected on the balance sheet until utilized and expended. A general supplies inventory is reported in the current fund and is maintained through a central supply warehouse. Departments are charged for the cost of supplies used, as they are withdrawn from the warehouse. The inventory is valued at cost. Golf course pro shop","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":91,"line":42,"text":"inventories are reported in the current fund and maintained through the golf course pro shops. Inventory purchases are charged to budget appropriations. The balance sheet at December 31, 2023 reflects inventory on hand, verified by physical count, and stated at cost. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":91,"line":45,"text":" General Fixed Assets \u2013 Property and equipment purchased by the Current and General Capital Fund are recorded as expenditures at the time of purchase and are not capitalized. All interest costs are recorded as expenditures when paid.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":91,"line":46,"text":"General Fixed Assets \u2013 Property and equipment purchased by the Current and General Capital Fund are recorded as expenditures at the time of purchase and are not capitalized. All interest costs are recorded as expenditures when paid. \u0003","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":91,"line":47,"text":"recorded as expenditures at the time of purchase and are not capitalized. All interest costs are recorded as expenditures when paid. \u0003 Accounting for governmental fixed assets, as required by N.J.A.C. 5:30-5.6, differs in certain respects","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":91,"line":52,"text":"regulations, all local units, including municipalities, must maintain a general fixed assets reporting system that establishes and maintains a physical inventory of nonexpendable, tangible property as defined and limited by the U.S. Office of Management and Budget\u2019s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Part 200, \u00a7200.12), except that the useful life of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":91,"line":53,"text":"that establishes and maintains a physical inventory of nonexpendable, tangible property as defined and limited by the U.S. Office of Management and Budget\u2019s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Part 200, \u00a7200.12), except that the useful life of such property is at least five years.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":92,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":92,"line":12,"text":"assets is recorded. Donated general fixed assets are recorded at acquisition value as of the date of the transaction. Interest costs relative to the acquisition of general fixed assets are recorded as expenditures when paid. Public domain (\"infrastructure\") general fixed assets consisting of certain improvements such as roads, bridges, curbs and gutters, streets and sidewalks and drainage systems are not capitalized.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":92,"line":16,"text":" Expenditures for construction in progress are recorded in the capital funds until such time as the construction is completed and put into operation. The County is required to maintain a subsidiary ledger detailing fixed assets records to control additions, retirements, and transfers of fixed assets. In addition, a","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":92,"line":20,"text":"statement of general fixed asset group of accounts, reflecting the activity for the year, must be included in the County\u2019s basic financial statements. Right to Use Leased Assets \u2013 The right to use leased assets are initially measured at an amount equal to","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":92,"line":23,"text":"Right to Use Leased Assets \u2013 The right to use leased assets are initially measured at an amount equal to the initial measurement of the related lease liability plus any lease payments made prior to the lease term, less lease incentives, plus ancillary charges necessary to place the lease into service. The assets leased by the County consist of office space. The right to use leased assets is not recorded on the various statements","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":92,"line":28,"text":" Deferred Charges - The recognition of certain expenditures is deferred to future periods. These expenditures, or deferred charges, are generally over-expenditures of legally adopted budget appropriations or emergency appropriations made in accordance with N.J.S.A. 40A:4-46 et seq. Deferred","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":92,"line":29,"text":"Deferred Charges - The recognition of certain expenditures is deferred to future periods. These expenditures, or deferred charges, are generally over-expenditures of legally adopted budget appropriations or emergency appropriations made in accordance with N.J.S.A. 40A:4-46 et seq. Deferred charges are subsequently raised as items of appropriation in budgets of succeeding years.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":92,"line":30,"text":"expenditures, or deferred charges, are generally over-expenditures of legally adopted budget appropriations or emergency appropriations made in accordance with N.J.S.A. 40A:4-46 et seq. Deferred charges are subsequently raised as items of appropriation in budgets of succeeding years. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//59e1c250-cddb-43c6-b7d7-e23c1fac6cf5.pdf","source_label":"county-budgets-2024-ocean-county-os.pdf","page":92,"line":31,"text":"appropriations or emergency appropriations made in accordance with N.J.S.A. 40A:4-46 et seq. Deferred charges are subsequently raised as items of appropriation in budgets of succeeding years. Deferred Charges Unfunded and Funded - Upon authorization of capital projects, the County","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."}]